Goyal Steel Furniture Thru. Proprietor Rahul Gupta vs. Addl. Commissioner Grade Ii Appeal State Tax Judicial Division V Lko. And Another
Original PDF →No AI summary yet for this judgment.
Neutral Citation No. - 2025:AHC-LKO:49410 Court No. - 6 Case :- WRIT TAX No. - 816 of 2025 Petitioner :- Goyal Steel Furniture Thru. Proprietor Rahul Gupta Respondent :- Addl. Commissioner Grade Ii Appeal State Tax Judicial Division V Lko. And Another Counsel for Petitioner :- Shujat Kidwai,Rajanya Shekhar Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard Mohd. Salman holding brief of Mr. Shujat Kidwai, counsel for the petitioner and learned Standing Counsel.
The present petition has been filed challenging an order dated 18.12.2024 whereby an amount of Rs.50,000/- has been imposed under section 125 of the GST Act as well as order dated 28.07.2025 whereby the appeal has been dismissed as being beyond limitation.
Submission of the counsel for the petitioner is that penalty of Rs.50,000/- has been imposed under Section 125 GST Act without even giving an opportunity of hearing. He argues that in terms of Section 125 also, a maximum penalty imposable is Rs.25000/- and the order is mechanical in imposing the penalty, which is also contrary to the mandate of Section 125 of the GST Act.
Considering the fact that no opportunity of hearing has been granted or is reflected in the said order, the orders dated 18.12.2024 & 28.07.2025 are quashed. The matter is remanded to the authority concerned to pass a fresh order after giving an opportunity of hearing in accordance with law.
The writ petition stands allowed with the said observations. Order Date :- 22.8.2025 akverma ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.